9911796707
TMI Blog2015 (1) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2012 seeking registration u/s. 12A of the Income Tax Act, 1961. Accordingly, the assessee was issued letter dated 16.4.2012 requesting it to submit the various details/ documents/ explanation on or before 26.4.2012. In response to the aforesaid letter dated 26.4.2012 assessee filed the details which are placed on record. The assessee society was created on 8.12.2011 with various aims and objects. From the perusal of the Income and Expenditure account furnished for the period ending 31.5.2012, it is noted that assessee has claimed to have spent meager amount of Rs. 17,000/- on providing help churches Rs. 5000/-, aids to convent Rs. 7000/- and medical help to poor Rs. 5000/-. Activities are not verifiable. The activities are very generally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Charitable Society registered with Registrar of Societies, New Delhi. The main objectives of the Society are:- 1) To establish, help, support, run, maintain or develop convents, churches, formation and study houses for imparting training in the management of educational, medical, religious and charitable institutions. 2) Engaging in human welfare activities aimed at improving the living conditions and general, spiritual, moral and civic welfare of the people of whatever occupation irrespective of race, religion, sex, class, community, caste or creed. The members of the Society are Catholic Nuns. In connection with application for registration u/s 12A of the IT Act, your appellant filed the following details before the DIT (Exemption). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the DIT (Exemptions) that the activities of the trust are not verifiable is not correct. The contention of the DIT (Exemptions) that the Society has spent only a meagre amount towards charitable activities is not correct. During the above period, the Society has received a sum of Rs. 43,500/- as donation from various persons. Details of the donor along with their name and address were produced before the DIT (Exemptions). Out of the above donation, a sum of Rs. 34,393/- is utilized for charitable purpose which amounts to 79% of the total receipts. The DIT (Exemptions) has not appreciated the fact that it is the initial period of operation, as far as the appellant is concerned (Society is formed only on 08.l2.2011). The Director has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts objects, his power ends and he cannot be allowed to travel beyond it. In the view of the above, the Director of Income Tax (Exemptions) is not justified in not granting registration u/s 12AA of Income Tax Act to the appellant on the only ground that the Society has spent only meager amount for Charitable purpose, since the genuineness of the activities and the objects of the appellant are not questioned by the DIT (Exemptions) at all. The learned Director of Income Tax (Exemptions) erred in his finding that the activities of the appellant are very generally stated and there is no specific verifiable activity. The contention of the DIT (Exemptions) is not factually correct. The activities carried out by the Society during the period fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05.2012 before the Income Tax Officer, HQ (E), the appellant has explained all the facts and also clarified their position that all the members of the Society are religiously professed Christian nuns and they are doing Charitable activities without any remuneration. Considering the above, we humbly request the Hon'ble Tribunal be merciful enough to allow the appeal and direct the DIT (Exemptions) to grant registration u/s 12A of the IT Act." 7.1 After hearing the Ld. DR and perused the impugned orders alongwith the written submissions filed by the assessee, we are of the considered view that the assessee society was created on 8.12.2011 with various aims and objects and field an Application in Form NO. 10A on 27.2.2012 for seeking the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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